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HomeMy WebLinkAbout2025-010INDIAN RIVER COUNTY, FLORIDA MASTER CAPITAL PROJECT AND SERVICE ASSESSMENT ORDINANCE ADOPTED JULY 1, 2025 TABLE OF CONTENTS Page SECTION 1. REPEAL OF CHAPTER 206 OF THE INDIAN RIVER COUNTY CODE OF ORDINANCES.....................................................................2 SECTION 2. ADOPTION OF MASTER CAPITAL AND SERVICE ASSESSMENTORDINANCE...............................................................2 SECTION 3. APPLICABILITY..................................................................................26 SECTION 4. ALTERNATIVE METHOD...................................................................26 SECTION 5. SEVERABILITY..................................................................................27 SECTION 6. CONFLICTS........................................................................................27 SECTION 7. CODIFICATION..................................................................................27 SECTION 8. EFFECTIVE DATE...............................................................................27 ORDINANCE NO. 2025- 010 AN ORDINANCE RELATING TO THE PROVISION OF SERVICES, FACILITIES, PROGRAMS AND LOCAL IMPROVEMENTS IN INDIAN RIVER COUNTY, FLORIDA; REPEALING CHAPTER 206., OF THE INDIAN RIVER COUNTY CODE OF ORDINANCES ENTITLED "SPECIAL ASSESSMENTS" AND ADOPTING A NEW MASTER CAPITAL AND SERVICE ASSESSMENT ORDINANCE; AUTHORIZING THE IMPOSITION AND COLLECTION OF SPECIAL ASSESSMENTS AGAINST PROPERTY WITHIN INDIAN RIVER COUNTY; PROVIDING CERTAIN DEFINITIONS AND DEFINING THE TERMS "ASSESSMENT," "SERVICE ASSESSMENT," AND "CAPITAL ASSESSMENT"; PROVIDING FOR THE CREATION OF ASSESSMENT AREAS; ESTABLISHING THE PROCEDURES FOR IMPOSING CAPITAL AND SERVICE ASSESSMENTS; ESTABLISHING PROCEDURES FOR NOTICE AND ADOPTION OF ASSESSMENT ROLLS; PROVIDING THAT ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED PROPERTY UPON ADOPTION OF THE ASSESSMENT ROLL; PROVIDING THAT THE LIEN FOR AN ASSESSMENT COLLECTED PURSUANT TO SECTIONS 197.3632 AND 197.3635, FLORIDA STATUTES, UPON PERFECTION SHALL ATTACH TO THE PROPERTY ON THE PRIOR JANUARY 1, THE LIEN DATE FOR AD VALOREM TAXES; PROVIDING THAT A PERFECTED LIEN SHALL BE EQUAL IN RANK AND DIGNITY WITH THE LIENS OF ALL STATE, COUNTY, DISTRICT, OR MUNICIPAL TAXES AND ASSESSMENTS AND SUPERIOR IN DIGNITY TO ALL OTHER PRIOR LIENS, MORTGAGES, TITLES, AND CLAIMS; AUTHORIZING EXEMPTIONS; PROVIDING PROCEDURES FOR COLLECTION OF ASSESSMENTS; PROVIDING A MECHANISM FOR THE IMPOSITION OF ASSESSMENTS ON GOVERNMENT PROPERTY; DECLARING THE PROVISIONS OF THIS ORDINANCE TO BE SUPPLEMENTAL, ADDITIONAL, AND AN ALTERNATIVE METHOD; PROVIDING FOR APPLICABILITY AND SEVERABILITY; PROVIDING FOR CONFLICTS AND CODIFICATION; AND PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ENACTED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY: SECTION 1. REPEAL OF CHAPTER 206 OF THE INDIAN RIVER COUNTY CODE OF ORDINANCES. (A) Chapter 206 of the Indian River County Code of Ordinances, entitled "Special Assessments," is hereby repealed in its entirety. (B) Any special assessments imposed pursuant to the existing Chapter 206 of the Indian River County Code of Ordinances being repealed herein that remain outstanding shall remain due and payable. Any funds collected pursuant to an assessment program implemented under Chapter 206 of the Indian River County Code of Ordinances being repealed herein that have not yet been expended shall be expended in accordance with the procedures in effect at the time of their collection. SECTION 2. ADOPTION OF MASTER CAPITAL AND SERVICE ASSESSMENT ORDINANCE. A new Master Capital and Service Assessment Ordinance is hereby adopted as a new Chapter 206 of the Indian River County Code of Ordinances, which shall read as follows: CHAPTER 206. — SPECIAL ASSESSMENTS PART I. — GENERAL PROVISIONS Section 206.01. - Definitions. As used in this Ordinance, the following words and terms shall have the following meanings, unless the context clearly otherwise requires: "Annual Rate Resolution" means the resolution described in Sections 206.22 and 206.37 hereof, approving an Assessment Roll for a specific Fiscal Year. "Assessed Property" means all parcels of land included on the Assessment Roll that receive a special benefit from the delivery of the service, facility or program or provision of a Local Improvement identified in the Initial Assessment Resolution. 2 "Assessment" means a special assessment imposed by the County pursuant to this Ordinance to fund the Capital Cost or Project Cost, if obligations are issued, of Local Improvements or the Service Cost of services that provide a special benefit to property as a consequence of a logical relationship to the value, use, or characteristics of property identified in an Initial Assessment Resolution. The term "Assessment" shall include Capital Assessments and Service Assessments. "Assessment Area" means any of the areas created by resolution of the Board pursuant to Section 206.04 hereof, that specially benefit from a Local Improvement or service, facility, or program. "Assessment Roll" means the special assessment roll relating to an Assessment approved by a Final Assessment Resolution pursuant to Section 206.20 or 206.35 hereof or an Annual Rate Resolution pursuant to Section 206.22 or 206.37 hereof. "Assessment Unit" means the unit or criteria utilized to determine the Assessment for each parcel of property, as set forth in the Initial Assessment Resolution. "Assessment Units" may include, by way of example only and not limitation, one or a combination of the following: front footage, platted lots or parcels of record, vested lots, land area, improvement area, equivalent residential connections, permitted land use, trip generation rates, rights to future trip generation capacity under applicable concurrency management regulations, property value or any other physical characteristic or reasonably expected use of the property that has a logical relationship to the Local Improvement or service to be funded from proceeds of the Assessment. "Board" shall mean the Board of County Commissioners of Indian River County, .Florida. "Building" means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel or property of any kind. This term shall include mobile homes or any vehicles serving in any way the function of a building. "Capital Assessment" means a special assessment imposed by the County pursuant to this Ordinance to fund the Capital Cost or Project Cost, if obligations are issued, of Local Improvements that provide a special benefit to property as a consequence of a logical relationship to the value, use, or characteristics of property identified in an Initial Assessment Resolution. Capital Assessments are often amortized and collected for a term of years established by the Board. t1 "Capital Cost" means all or any portion of the expenses that are properly attributable to the acquisition, design, construction, installation, reconstruction, renewal or replacement (including demolition, environmental mitigation and relocation) of Local Improvements and imposition of the related Assessments under generally accepted accounting principles and including reimbursement to the County for any funds advanced for Capital Cost and interest on any interfund or intrafund loan for such purposes. "Certificate of Occupancy" means an official document or certificate issued by the County, under the authority of ordinance or law, authorizing the occupancy of any Building within the County. The term "Certificate of Occupancy" shall also include set up or tie down permits for those structures or Buildings, such as a mobile home, that do not require a Certificate of Occupancy in order to be occupied. "County" means Indian River County, a political subdivision of the State of Florida. "County Administrator" means the chief administrative officer of the County, or such person's designee. "Final Assessment Resolution" means the resolution described in Sections 206.20 and 206.35 hereof which shall confirm, modify, or repeal the Initial Assessment Resolution and which shall be the final proceeding for the imposition of an Assessment. "Fiscal Year" means that period commencing October 1 st of each year and continuing through the next succeeding September 30th, or such other period as may be prescribed by law as the fiscal year for the County. "Government Property" means property owned by the United States of America or any agency thereof, a sovereign nation, the State of Florida or any agency thereof, a county, a special district or a municipal corporation. "Initial Assessment Resolution" means the resolution described in Sections 206.16 and 206.31 hereof which shall be the initial proceeding for the identification of the service, facility, program, or Local Improvement for which an Assessment is to be made and for the imposition of an Assessment. "Local Improvement" means a capital improvement constructed or installed by the County for the special benefit of a neighborhood or other Assessment Area. 4 "Maximum Assessment Rate" means the maximum rate of assessment established by the Final Assessment Resolution for the service, facility, program, or Local Improvement. "Obligations" means bonds or other evidence of indebtedness including but not limited to, notes, commercial paper, capital leases, reimbursable advances by the County, or"any other obligation issued or incurred to finance any portion of the Project Cost of Local Improvements and secured, in whole or in part, by proceeds of the Assessments. "Ordinance" means this Master Capital Project and Service Assessment Ordinance, as it may be amended from time -to -time. "Owner" shall mean the Person reflected as the owner of Assessed Property on the Tax Roll. "Person" means any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may require. "Preliminary Rate Resolution" means the resolution described in Section 206.22 hereof initiating the annual process for updating the annual Assessment Roll and directing the reimposition of Service Assessments pursuant to an Annual Rate Resolution. "Project Cost" means (A) the Capital Cost of a Local Improvement, (B) the Transaction Cost associated with the Obligations which financed the Local Improvement, (C) interest accruing on such Obligations for such period of time as the Board deems appropriate, (D) the debt service reserve fund or account,. if -any, established for the Obligations which :financed=the Local Improvement, and (E) any other costs or expenses related thereto. "Property Appraiser" means the Property Appraiser of Indian River County. "Service Assessment" means a special assessment imposed by the County pursuant to this Ordinance to fund the Service Cost of services that provide a special benefit to property as a consequence of a logical relationship to the value, use, or characteristics of property identified in an Initial Assessment Resolution. Service Assessments fund an annual budget and are imposed annually by the Board. "Service Cost" means the amount necessary in any Fiscal Year to fund the provision of a defined service, facility, or program which provides a special benefit to Assessed Property, and can include, but not be limited to: (A) the cost of physical construction, reconstruction or completion of any required facility or improvement; (B) the costs incurred in any required acquisition or 5 purchase; (C) the cost of all labor, materials, machinery, and equipment; (D) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data processing, and communications; (F) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or surety bonds and premiums for insurance; (H) the cost of salaries, volunteer pay, workers' compensation insurance, or other employment benefits; (1) the cost of uniforms, training, travel, and per diem; (J) the cost of construction plans and specifications, surveys and estimates of costs; (K) the cost of engineering, financial, legal, and other professional services; (L) the costs of compliance with any contracts or agreements entered into by the County relating to the provision of said services; (M) all costs associated with the structure, implementation, collection, and enforcement of the Assessments, including any service charges of the Clerk, Tax Collector, or Property Appraiser, and delinquent amounts from prior impositions, and amounts necessary to off -set discounts received for early payment of Assessments pursuant to the Uniform Assessment Collection Act or for early payment of Assessments collected pursuant to Section 206.46 herein; (N) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of the service, facility, 'or program to be funded by the Assessment, and such other expenses as may be necessary or incidental to any related financing authorized by the Board by subsequent resolution; (0) an amount for contingencies and anticipated delinquencies and uncollectible Assessments; and (P) reimbursement to the County or any other Person for any moneys advanced for any costs incurred by the County or such Person in connection with any of the foregoing items of Service Cost. "Tax Collector" means the Tax Collector of Indian River County. "-Tax .,Roll" ..means the real property - ad valorem tax assessment roll; maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes. "Transaction Cost" means the costs, fees and expenses incurred by the County in connection with the issuance and sale of any series of Obligations, including but not limited to (A) rating agency and other financing fees; (B) the fees and disbursements of bond counsel; (C) the underwriters' discount; (D) the fees and disbursements of the County's financial advisor; (E) the costs of preparing and printing the Obligations, the preliminary official statement, the final official statement, and all other documentation supporting issuance of the Obligations; (F) the fees payable in respect of any municipal bond insurance policy; (G) administrative, development, credit review, and all other fees associated with any pooled commercial paper or similar interim financing program; and (H) any other costs of a similar nature incurred in connection with issuance of such Obligations. C] "Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635, Florida Statutes, as amended from time -to -time, or any successor statutes authorizing the collection of non -ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder. Section 206.02. - Interpretation. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this Ordinance; and the term "hereafter" means after, and the term "heretofore" means before, the effective date of this Ordinance. Words of any gender include the correlative words of the other genders, unless the sense indicates otherwise. Section 206.03. - Findings. It is hereby ascertained, determined, and declared that: (A) Pursuant to Article VIII, section 1, Florida Constitution, and sections 125.01 and 125.66, Florida Statutes, the Board has all powers of local self-government to perform county functions and to render county services in a manner not inconsistent with law, and such power may be exercised by the enactment of County ordinances. (B) The Assessments to be imposed pursuant to this Ordinance shall constitute non -ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act. (C) The Assessments to be imposed pursuant to this Ordinance are imposed by the Board, not the County Property Appraiser or Tax Collector. The.. duties of the Property Appraiser,and.:Tax:Collector.,under the Uniform Assessment Collection Act are ministerial. (D) The purpose of this Ordinance is to: (1) provide procedures and standards for the imposition of Assessments within the County by resolution under the general home rule powers of a County to impose special assessments, (2) authorize a procedure for the funding of public services, facilities, programs, or Local Improvements providing special benefit to subsequently identified property within the County, and (3) provide an optional method for neighborhoods and subdivisions to pursue voluntary Assessment programs for Local Improvements and related services. Section 206.04. - Creation Of Assessment Areas. (A) The Board is hereby authorized to create Assessment Areas in accordance with the procedures set forth herein to include property located within the County that is specially benefitted by the services, facilities, 7 programs, or Local Improvements proposed for funding from the proceeds of Assessments to be imposed therein. (B) Either the Initial Assessment Resolution proposing each Assessment Area or the Final Assessment Resolution creating each Assessment Area shall include brief descriptions of the proposed services, facilities, programs, or Local Improvements, a description of the property to be included within the Assessment Area, and specific legislative findings that recognize the special benefit to be provided by each proposed service, facility, program, or Local Improvements to property within the Assessment Area. Section 206.05. - Revisions To Assessments. If any Assessment made under the provisions of this Ordinance is either in whole or in part annulled, vacated, or set aside by the judgment of any court of competent jurisdiction, or if the Board is satisfied that any such Assessment is so irregular or defective that the same cannot be enforced or collected, or if the Board has omitted to include any property on the Assessment Roll which property should have been so included, the Board may take all necessary steps to impose a new Assessment against any property benefited by the Service Costs, Capital Costs or Project Costs following as nearly as may be practicable, the provisions of this Ordinance and in case such second Assessment is annulled, vacated, or set aside, the Board may obtain and impose other Assessments until a valid Assessment is imposed. Section 206.06. - Procedural Irregularities. Any informality or irregularity in the proceedings in connection with the levy of any Assessment under the provisions of this Ordinance shall not affect the validity of the same after the approval thereof, and any Assessment as finally approved shall be competent and-: sufficient, evidence that such Assessment was .duly :levied,_- :. that the Assessment was duly made and adopted, and that all other proceedings adequate to such Assessment were duly had, taken, and performed as required by this Ordinance; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this Section, any party objecting to an Assessment imposed pursuant to this Ordinance must file an objection with a court of competent jurisdiction within the time periods prescribed herein. Section 206.07. - Correction Of Errors And Omissions. (A) No act of error or omission on the part of the Property Appraiser, Tax Collector, County Administrator, Board, their deputies, employees, or designees, shall operate to release or discharge any obligation for payment of an Assessment imposed by the Board under the provision of this Ordinance. E:3 (B) When it shall appear that any Assessment should have been imposed under this Ordinance against a lot or parcel of property specially benefited by the provision of a service, facility, program, or Local Improvement, but such property was omitted from the Assessment Roll, the Board may, upon provision of appropriate notice as set forth in this Ordinance, impose the applicable Assessment for the Fiscal Year in which such error is discovered, in addition to the applicable Assessment due for the prior two Fiscal Years. The Assessment so imposed shall constitute a lien against such property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles and claims in and to or against the real property involved, shall be collected as provided in Part IV hereof, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments. (C) The County Administrator shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the Owner of any Assessed Property, to correct any error in applying the Assessment apportionment method to any particular property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction that reduces an Assessment shall be considered valid ab initio and shall in no way affect the enforcement of the Assessment imposed under the provisions of this Ordinance. Any such correction which increases an Assessment or imposes an Assessment on omitted property shall first require notice to the affected owner in the manner described in Sections 206.18 and 206.19 or 206.33 and 206.34 hereof, as applicable, providing the date, time and place that the Board will consider confirming the correction and offering the owner an opportunity to be heard. requests, from—affected _;property owners for any ::..such,.;changes, modifications or corrections shall be referred to, and processed by, the County Administrator and not, the Property Appraiser or Tax Collector. (D) After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the Tax Roll upon timely written request and direction of the County Administrator. Section 206.08. - Lien Of Assessments. Upon the adoption of the Assessment Roll, all Assessments shall constitute a lien against such property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. The lien for an Assessment shall be deemed 9 perfected upon adoption by the Board of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable. The lien for an Assessment collected under the Uniform Assessment Collection Act shall attach to the property as provided by law. The lien for an Assessment collected under the alternative method of collection provided in Section 206.46 shall be deemed perfected upon adoption by the Board of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable, and shall attach to the property on such date of adoption. Section 206.09. - Authorization For Exemptions. (A) The Board, in its sole discretion, shall determine whether to provide exemptions from payment of an Assessment for Government Property or other such property whose use is wholly or partially exempt from ad valorem taxation under Florida law. (B) The Board shall designate the funds available to provide any exemptions. The provision of an exemption in any one year shall in no way establish a right or entitlement to such exemption or in any subsequent year and the provision of funds in any year may be limited to the extent funds are available and appropriated by the Board. Any funds designated for exemptions shall be paid by the County from funds other than those generated by the Assessment. (D) Any shortfall in the expected Assessment proceeds due to any exemption from payment of the Assessments required by law or authorized by the Board shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Assessments. In the event a court of competent jurisdiction, __ :... determines.any exemption by;theBoard is, improper or:otherwise,adversely affects the validity of the Assessment imposed for any Fiscal Year, the sole and exclusive remedy shall be the imposition of an Assessment upon each affected Tax Parcel in the amount of the Assessment that would have been otherwise imposed save for such reduction or exemption afforded to such Tax Parcel by the Board. Section 206.10. — Inclusion of Municipal Areas (A) The areas provided Local Improvements, services, facilities, and programs by the County and subject to the imposition of Assessments may include incorporated areas. However, any municipality not heretofore providing evidence of consent to such assessments by ordinance, shall evidence a request for inclusion and consent to such inclusion by ordinance. (B) Any municipal request or consent for inclusion given to the County shall thereafter be deemed given in advance and automatically 10 renewed for each Fiscal Year thereafter unless such request and consent is timely withdrawn by the adoption of an ordinance abandoning the municipality's request and consent and providing a certified copy of such ordinance to the Board prior to April 1 preceding the Fiscal Year for which such request and consent is being withdrawn. Inclusion of any municipality shall be irrevocable for any Fiscal Year in which Service Assessments are levied by the County within an incorporated area. Sections 206.11 — 206.14 — Reserved. PART II. - SERVICE ASSESSMENTS Section 206.15. - General Authority. (A) The Board is hereby authorized to impose an annual Service Assessment to fund all or any portion of the Service Cost on benefitted property at a rate of assessment based on the special benefit accruing to such property from the County's provision of the subsequently identified service, facility, or program. (B) The amount of the Service Assessment that is imposed each Fiscal Year against each parcel of Assessed Property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the Service Cost among properties on a basis reasonably related to the special benefit provided by the service, facility, or program funded with assessment proceeds. Nothing contained in this Ordinance shall be construed to require the imposition of Assessments against Government Property. - (C) All Service Assessments shall .be imposed,in conformity with.:: the procedures set forth in this Part II. Section 206.16. - Initial Proceedings. The initial proceeding for the imposition of a Service Assessment shall be the Board's adoption of an Initial Assessment Resolution: (A) describing the property to be located within any proposed Assessment Area; (B) containing a brief and general description of the services, facilities, or programs to be provided; (C) determining the Service Cost to be assessed; (D) describing the method of apportioning the Service Cost and the computation of the Assessments for specific properties; 11 Year; (E) establishing an estimated assessment rate for the upcoming Fiscal (F) establishing a Maximum Assessment Rate, if desired by the Board; (G) authorizing the date, time, and place of a public hearing to consider the adoption of the Final Assessment Resolution for the upcoming Fiscal Year; and (H) directing the County Administrator to (1) prepare the initial Assessment Roll, as required by Section 206.17 hereof, (2) publish the notice required by Section 206.18 hereof, and (3) mail the notice required by Sections 206.19 hereof. Section 206.17. - Service Assessment Roll. (A) The County Administrator shall prepare, or direct the preparation of, the initial Assessment Roll for the Service Assessments, which shall contain the following: (1) A summary description of all Assessed Property conforming to the description contained on the Tax Roll. (2) The name of the Owner of the Assessed Property. (3) The amount of the Service Assessment to be imposed against each Assessed Property. (B) Copies of the Initial Assessment Resolution and the preliminary Assessment Roll shall be available in the office of the County Administrator and :open to public. inspection.. The ;foregoing shall not, be ..construed to require that the Assessment Roll be in printed form if the amount of the Service Assessment for each parcel of property can be determined by use of a computer terminal available to the public. Section 206.18. Notice By Publication. (A) Upon completion of the initial Assessment Roll, the County Administrator shall publish, or direct the publication of, once in a newspaper of general circulation within the County a notice stating that at a meeting of the Board on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned, or special meeting, the Board will hear objections of all interested persons to the Final Assessment Resolution which shall establish the rate of assessment and approve the aforementioned initial Assessment Roll. 12 (B) The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (1) a geographic depiction of the property subject to the Service Assessment; (2) a brief and general description of the services, facilities, or programs to be provided; (3) the rate of assessment including a Maximum Assessment Rate in the event one was adopted by in the Initial Assessment Resolution; (4) the procedure for objecting provided in Section 206.20 hereof; (5) the method by which the Service Assessment will be collected; and (6) a statement that the initial Assessment Roll is available for inspection at the office of the County Administrator and all interested persons may ascertain the amount to be assessed against a parcel of Assessed Property at the office of the County Administrator. Section 206.19. - Notice By Mail. (A) In addition to the published notice required by Section 206.18, the County Administrator shall provide notice, or direct the provision of notice, of the proposed Service Assessment by first class mail to the Owner, of each parcel of property subject to the Service Assessment. (B) The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (1) the purpose of the Service Assessment; (2) the rate of assessment to be levied against each parcel of property, including a Maximum Assessment Rate in the event one was adopted by the Initial Assessment Resolution; (3) the Assessment Unit applied to determine the Service Assessment; (4) the number of such Assessment Units contained in each parcel of property; (5) the total revenue to be collected by the County from the Service Assessment; (6) a statement that failure to pay the Service Assessment will cause a tax certificate to be issued againstthe property or:foreclosure,proceedings to be instituted, either of which may result in a loss of title to the property; (7) a statement that all affected Owners have a right to appear at the hearing and to file written objections with the Board within 20 days of the notice; and (8) the date, time, and place of the hearing. (C) The mailed notice shall be mailed at least 20 calendar days prior to the hearing to each Owner at such address as is shown on the Tax Roll. Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. The County Administrator may provide proof of such notice by affidavit. Failure of the Owner to receive such notice due to mistake or inadvertence shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the Board pursuant to this Ordinance. 13 Section 206.20. - Adoption Of Final Assessment Resolution. (A) At the time named in such notice or to such time as an adjournment or continuance may be taken by the Board, the Board shall receive any written objections of interested persons and may then, or at any subsequent meeting of the Board, adopt the Final Assessment Resolution which shall: (1) create any Assessment Area; (2) confirm, modify, or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the Board; (3) establish the Maximum Assessment Rate, if desired by the Board and set the rate of assessment to be imposed in the upcoming fiscal year; (4) approve the initial Assessment Roll, with such amendments as it deems just and right; and (5) determine the method of collection. (B) The adoption of the Final Assessment Resolution by the Board shall constitute a legislative determination that all parcels assessed derive a special benefit from the services, facilities, or programs to be provided or constructed and a legislative determination that the Service Assessments are fairly and reasonably apportioned among the properties that receive the special benefit. (C) All written objections to the Final Assessment Resolution shall be filed with the County Administrator at or before the time or adjourned time of such hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which Service Assessments are imposed or reimposed hereunder. Section 206.21. - Effect Of Final Assessment Resolution. (A) The Service Assessments for the initial Fiscal Year shall be established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of ,the issues presented (including, but not limited to, the method of apportionment and assessment, the Maximum Assessment Rate, the initial rate of assessment, the initial Assessment Roll, and the levy and lien of the Service Assessments), unless proper steps are initiated in a court of competent 14 jurisdiction to secure relief within 20 days from the date of Board action on the Final Assessment Resolution. (B) The initial Assessment Roll, as approved by the Final Assessment Resolution, shall be delivered to the Tax Collector, or the Property Appraiser if so directed by the Tax Collector, or if an alternative method is used to collect the Service Assessments, such other official as the Board by resolution shall designate. Section 206.22. - Annual Adoption Procedures. (A) Annually, during the budget adoption process, the Board shall determine whether to reimpose a Service Assessment for each Fiscal Year following the initial Fiscal Year. If the Board elects to reimpose a Service Assessment, the procedures in this Section 206.22 shall be followed. (B) The initial proceedings for the reimposition of an annual Service Assessment shall be the adoption of a Preliminary Rate Resolution by the Board (1) containing a brief and general description of the services, facilities, or programs to be provided; (2) determining the Service Cost to be assessed for the upcoming Fiscal Year; (3) establishing the estimated assessment rate for the upcoming Fiscal Year; (4) establishing or increasing a Maximum Assessment Rate, if desired by the Board; (5) authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the Annual Rate Resolution for the upcoming Fiscal Year; and (6) directing the County Administrator to (a) update the Assessment Roll, (b) provide notice by publication and first class mail to affected Owners in the event circumstances described in subsection (F) of this Section so require, and (c) directing and authorizing any supplemental or -additional notice deemed proper, .necessary or convenient by the County:. (C) At the public hearing established in the Preliminary Rate Resolution or to which an adjournment or continuance may be taken by the Board, the Board shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the Board, adopt the Annual Rate Resolution, which shall (1) establish the rate of assessment to be imposed in the upcoming Fiscal Year and (2) approve the Assessment Roll for the upcoming Fiscal Year with such adjustments as the Board deems just and right. The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Initial Assessment Resolution, or any subsequent Preliminary Rate Resolution, together with modifications, if any, that are provided and confirmed in the Final Assessment Resolution or any subsequent Annual Rate Resolution. 15 (D) Nothing herein shall preclude the board from providing annual notification to all Owners of Assessed Property in the manner provided in Sections 206.18 and 206.19 hereof or any other method as provided by law. (E) The Board may establish or increase a Maximum Assessment Rate in an Initial Assessment Resolution or Preliminary Rate Resolution and confirm such Maximum Assessment Rate in the Annual Rate Resolution in the event notice of such Maximum Rate Assessment has been included in the notices required by Section 206.18 and 206.19 hereof. (F) In the event (1) the proposed Service Assessment for any Fiscal Year exceeds the rates of assessment adopted by the Board, including a Maximum Assessment Rate, if any, that were listed in the notices previously provided to the Owners of Assessed Property pursuant to Sections 206.18 and 206.19 hereof, (2) the purpose for which the Service Assessment is imposed or the use of the revenue from the Service Assessment is substantially changed from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 206.18 and 206.19 hereof, (3) Assessed Property is reclassified or the method of apportionment is revised or altered resulting in an increased Service Assessment from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 206.18 and 206.19 hereof, or (4) an Assessment Roll contains Assessed Property that was not included on the Assessment Roll approved for the prior Fiscal Year, notice shall be provided by publication and first class mail to the Owners of such Assessed Property as provided by law. Such notice shall substantially conform with the notice requirements set forth in Sections 206.18 and 206.19 hereof and inform the Owner of the date, time, and place for the adoption of the Annual Rate Resolution. The failure of the Owner to receive such notice due to.mistake,.or:inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the Board pursuant to this Ordinance. (G) As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Resolution or a prior year's Annual Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final adjudication of the issues presented as to such Assessed Property (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the rate of assessment, the establishment or increase of a Maximum Assessment Rate, the Assessment Roll, and the levy and lien of the Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Board action on the Annual Rate Resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any Assessment not challenged within the required 20 -day period for those Assessments 16 previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution. (H) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector as required by the Uniform Assessment Collection Act, or if the alternative method described in Section 206.46 hereof is used to collect the Assessments, such other official as the Board by resolution shall designate. If the Assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the Assessment Roll. Section 206.23. - INTERIM SERVICE ASSESSMENTS. (A) An interim Service Assessment may be imposed against all property, for which a Certificate of Occupancy is issued, after adoption of the Annual Rate Resolution. The amount of the interim Service Assessment shall be calculated upon a monthly rate, which shall be one -twelfth of the annual rate for such property computed in accordance with the Annual Rate Resolution for the Fiscal Year for which the interim Service Assessment is being imposed. Such monthly rate shall be imposed for each full calendar month remaining in the Fiscal Year. In addition to the monthly rate, the interim Service Assessment may also include an estimate of the subsequent Fiscal Year's Service Assessment. (B) No Certificate of Occupancy shall be issued until full payment of the interim Service Assessment is received by the County. Issuance of the Certificate of Occupancy without the payment in full of the interim Service Assessment shall not relieve the Owner of such property of the obligation of IL.payment;. Any interim -Service Assessment .not, collected,.. -prior to the,.,,. issuance of the Certificate of Occupancy may be collected pursuant to the Uniform Assessment Collection Act as provided in Section 206.45 of this Ordinance or by any other method authorized by law. Any interim Service Assessment shall be deemed due and payable on the date the Certificate of Occupancy was issued and shall constitute a lien against such property as of that date. Said lien shall be equal in rank and dignity with the liens of all state, county, district or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved and shall be deemed perfected upon the issuance of the Certificate of Occupancy. Sections 206.24 - 206.29 - Reserved. 17 PART III. - CAPITAL ASSESSMENTS Section 206.30. - General Authority. (A) The Board is hereby authorized to impose Capital Assessments against property located within an Assessment Area to fund the Capital Cost or Project Cost, if obligations are issued, of Local Improvements. (B) The Capital Assessment shall be computed in a manner that fairly and reasonably apportions the Capital Cost or Project Cost, if obligations are issued, among the parcels of property within the Assessment Area based upon objectively determinable Assessment Units and reasonably related to the special benefit provided by the Local Improvement. Nothing contained in this Ordinance shall be construed to require the imposition of Capital Assessments against Government Property. (C) All Capital Assessments shall be imposed in conformity with the procedures set forth in this Part III. Section 206.31. - Initial Proceedings. The initial proceeding for the imposition of a Capital Assessment shall be the Board's adoption of an Initial Assessment Resolution: (A) describing the property to be located within the proposed Assessment Area; (B) containing a brief and general description of the Local Improvements to be provided; ,, (.C),determining the Capital -Cost or..Project,Cost to be::assessed for Local Improvements; (D) describing the method of apportioning the Capital Cost or Project Cost and the computation of the Capital Assessments for specific properties; (E) establishing an estimated assessment rate for the upcoming Fiscal Year; (F) describe the provisions, if any, for acceleration and prepayment of the Capital Assessment; (G) describe the provisions, if any, for reallocating the Capital Assessment upon future subdivision; Board; (H) establishing a Maximum Assessment Rate, if desired by the IN (1) authorizing the date, time, and place of a public hearing to consider the adoption of the Final Assessment Resolution for the upcoming Fiscal Year; and (1) directing the County Administrator to (1) prepare the initial Assessment Roll, as required by Section 206.32 hereof, (2) publish the notice required by Section 206.33 hereof, and (3) mail the notice required by Sections 206.34 hereof. Section 206.32. - Capital Assessment Roll. (A) The County Administrator shall prepare, or direct the preparation of, the initial Assessment Roll for Capital Assessments, which shall contain the following: (1) A summary description of all Assessed Property conforming to the description contained on the Tax Roll. (2) The name of the Owner of the Assessed Property. (3) The number of Assessment Units attributable to each parcel. (4) The amount of the Capital Assessment to be imposed against each Assessed Property. (B) Copies of the Initial Assessment Resolution and the preliminary Assessment Roll shall be available in the office of the County Administrator and open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Capital Assessment for each parcel of property can be determined by use of a computer terminal available to the public. Section 206.33. - Notice By Publication. (A) Upon completion of the initial Assessment Roll, the County Administrator shall publish, or direct the publication of, once in a newspaper of general circulation within the County a notice stating that at a meeting of the Board on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned, or special meeting, the Board will hear objections of all interested persons to the Final Assessment Resolution which shall establish the rate of assessment and approve the aforementioned initial Assessment Roll. (B) The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (1) a geographic depiction of the property subject to the Capital Assessment; (2) a brief and general description of the Local Improvement and related services to be provided; (3) the rate of assessment including a Maximum Assessment Rate in the event one was adopted by in the Initial Assessment Resolution; (4) the procedure for objecting provided in Section 206.35 hereof; (5) the 19 method by which the Capital Assessment will be collected; and (6) a statement that the initial Assessment Roll is available for inspection at the office of the County Administrator and all interested persons may ascertain the amount to be assessed against a parcel of Assessed Property at the office of the County Administrator. Section 206.34. - Notice By Mail. (A) In addition to the published notice required by Section 206.33, the County Administrator shall provide notice, or direct the provision of notice, of the proposed Capital Assessment by first class mail to the Owner of each parcel of property subject to the Capital Assessment. (B) The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (1) the purpose of the Capital Assessment; (2) the rate of assessment to be levied against each parcel of property, including a Maximum Assessment Rate in the event one was adopted by the Initial Assessment Resolution; (3) the Assessment Unit applied to determine the Capital Assessment; (4) the number of such Assessment Units contained in each parcel of property; (5) the total revenue to be collected by the County from the Capital Assessment; (6) a statement that failure to pay the Capital Assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property; (7) a statement that all affected Owners have a right to appear at the hearing and to file written objections with the Board within 20 days of the notice; and (8) the date, time, and place of the hearing. (C) The mailed notice shall be mailed at least 20 calendar days prior to. the.hearing;to.each Owner. atsuch address as is shown on.the .Tax, . Roll. Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. The County Administrator may provide proof of such notice by affidavit. Failure of the Owner to receive such notice due to mistake or inadvertence shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Capital Assessment imposed by the Board pursuant to this Ordinance. Section 206.35. - Adoption Of Final Assessment Resolution. (A) At the time named in such notice or to such time as an adjournment or continuance may be taken by the Board, the Board shall receive any written objections of interested persons and may then, or at any subsequent meeting of the Board, adopt the Final Assessment Resolution which shall: 20 (1) create any Assessment Area; (2) confirm, modify, or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the Board; (3) establish the maximum amount of the Capital Assessment for each Assessment Unit and levy the rate of assessment for the upcoming Fiscal Year; (4) approve the initial Assessment Roll, with such amendments as it deems just and right; and (5) determine the method of collection. (B) The adoption of the Final Assessment Resolution by the Board shall constitute a legislative determination that all parcels assessed derive a special benefit from the Local Improvement to be provided or constructed and a legislative determination that the Capital Assessment are fairly and reasonably apportioned among the properties that receive the special benefit. (C) All written objections to the Final Assessment Resolution shall be filed with the County Administrator at or before the time or adjourned time of such hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which Assessments are imposed or reimposed hereunder. Section 206.36. - Effect Of Final Assessment Resolution. (A) The. Capital, Assessmentsfor. the initial. Fiscal ..Year. shall. .be. established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the method of apportionment and assessment, the initial rate of assessment, the initial Assessment Roll, and the levy and lien of the Capital Assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Board action on the Final Assessment Resolution. (B) The initial Assessment Roll, as approved by the Final Assessment Resolution, shall be delivered to the Tax Collector, or the Property Appraiser if so directed by the Tax Collector, or if an alternative method is used to collect the Capital Assessments, such other official as the Board by resolution shall designate. 21 Section 206.37. - Annual Adoption Procedures. (A) During its budget adoption process and prior to September 15 of each year, the Board shall adopt an Annual Rate Resolution for each Fiscal Year in which Capital Assessments will be imposed to fund the Capital Cost or Project Cost of a Local Improvement. The Final Assessment Resolution shall constitute the Annual Assessment Resolution for the initial Fiscal Year. The Assessment Roll shall be prepared in accordance with the Initial Assessment Resolution, as confirmed or amended by the Final Assessment Resolution. Failure to adopt an Annual Assessment Resolution during the budget adoption process for a Fiscal Year may be cured at any time. (B) In the event that the uniform method of collection provided for in the Uniform Assessment Collection Act is used and (1) the proposed Capital Assessment for any Fiscal Year exceeds the Maximum Assessment Rate included in notice previously provided to the Owners of Assessed Property pursuant to Sections 206.33 and 206.34 hereof, (2) the purpose forwhich the Capital Assessment is imposed or the use of the revenue from the Capital Assessment is substantially changed from that represented by notice previously provided to the Owners of Assessed Property pursuant to Section 206.33 and 206.34 hereof; (3) Assessed Property is reclassified or the method of apportionment is revised or altered resulting in an increased Capital Assessment from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 206.33 and 206.34 hereof, or (4) an Assessment Roll contains Assessed Property that was not included on the Assessment Roll approved for the prior Fiscal Year, notice shall be provided by first class mail to the Owner of such Assessed Property. Such supplemental notice shall substantially conform with the notice requirements set forth in Sections 2.06.33 and-206..34,.hereof,.and_inform the Owner of the date and place for the adoption of the Annual Rate Resolution. The failure of the Owner to receive such supplemental notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Capital Assessment imposed by the Board pursuant to this Ordinance. (C) As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Resolution or a prior year's Annual Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final adjudication of the issues presented as to such Assessed Property (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the rate of assessment, the establishment or increase of a Maximum Assessment Rate, the Assessment Roll, and the levy and lien of the Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the 22 Board action on the Annual Rate Resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any Assessment not challenged within the required 20 -day period for those Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution. (D) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector, or the Property Appraiser if so directed by the Tax Collector, or if an alternative method is used to collect the Capital Assessments, such other official as the Board by resolution shall designate. If the Capital Assessment against any property shall be sustained, reduced, or abated by the Board, an adjustment shall be made on the Assessment Roil. Sections 206.38 — 206.44 — Reserved. PART IV. - COLLECTION AND USE OF ASSESSMENTS Section 206.45. - Method Of Collection. (A) Unless otherwise directed bythe Board, theAssessments shall be collected pursuant to the Uniform Assessment Collection Act, and the County shall comply with all applicable provisions of the Uniform Assessment Collection Act. Any hearing or notice required by this Ordinance may be combined with any other hearing or notice required by the Uniform Assessment Collection Act. (B) The amount of an Assessment to be collected using the ,_.Uniform Assessment:. Collection .Act;for any; -specific parcel of benefitted property may include an amount equivalent to the payment delinquency, delinquency fees and recording costs for a prior year's assessment for a comparable service, facility, program, or Local Improvement provided, (1) the collection method used in connection with the prior year's assessment did not employ the use of the Uniform Assessment Collection Act, (2) notice is provided to the Owner, and (3) any lien on the affected parcel for the prior year's assessment is supplanted and transferred to such Assessment upon certification of a non -ad valorem roll to the Tax Collector by the County. Section 206.46. - Alternative Method Of Collection. In lieu of using the Uniform Assessment Collection Act, the Board may elect to collect Assessments by any other method which is authorized by law or under the alternative collection method provided by this Section: (A) The Board shall provide Assessment bills by first class mail to the Owner of each affected parcel of property, other than Government 23 Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Assessment, (2) a description of the unit of measurement used to determine the amount of the Assessment, (3) the number of units contained within the parcel, (4) the total amount of the Assessment imposed against the parcel for the appropriate period, (5) the location at which payment will be accepted, (6) the date on which the Assessment is due, and (7) a statement that the Assessment constitutes a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non -ad valorem assessments. (B) A general notice of the lien resulting from imposition of the Assessments shall be recorded in the Official Records of the County. Nothing herein shall be construed to require that individual liens or releases be filed in the Official Records. (C) The Board shall have the right to foreclose and collect all delinquent Assessments in the manner provided by law for the foreclosure of mortgages on real property or appoint or retain an agent to institute such foreclosure and collection proceedings. (D) An Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The Board or its agent shall notify any property owner who is delinquent in payment of his or her Assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the Board or its agent will either (1) initiate a foreclosure action or suit in equity and cause the foreclosure of such property subject to a delinquent Assessment in a method now or hereafter provided by law for foreclosure of mortgages on real property, or (2) cause an amount equivalent. to.the.delinquentAssessment, not previously subject to:collection using the uniform method under the Uniform Assessment Collection Act, to be collected on the tax bill for a subsequent year. (E) All costs, fees and expenses, including reasonable attorney fees and title search expenses; related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the County may be the purchaser to the same extent as any Person. The Board or its agent may join in one foreclosure action the collection of Assessments against any or all property assessed in accordance with the provisions hereof. All delinquent Owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the Board and its agents, including reasonable attorney fees, in collection of such delinquent Assessments and any other costs incurred by the Board as a result of such delinquent Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. 24 (F) In lieu of foreclosure, any delinquent Assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that (1) notice is provided to the Owner in the manner required by the Uniform Assessment Collection Act and this Ordinance, and (2) any existing lien of record on the affected parcel for the delinquent Assessment is supplanted by the lien resulting from certification of the Assessment Roll, as applicable, to the Tax Collector. (G) Notwithstanding the Board's use of an alternative method of collection, the County Administrator shall have the same power and authority to correct errors and omissions as provided to him or other County officials in Section 206.07 hereof. (H) Any Board action required in the collection of Assessments may be by resolution. Section 206.47 - Government Property. In lieu of using the Uniform Assessment Collection Act to collect Assessments from Government Property, the County may elect to use any other method authorized by law or pursuant to the method provided in this Section: (A) The County shall provide Assessment bills by first class mail to the Owner of each affected parcel of Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Assessment, (2) a description of the unit of measurement used to determine the amount of the Assessment, (3) the number of units contained within the parcel, (4) the total amount of the parcel's Assessment for the appropriate period, (5) the location at which payment will be accepted, and (6) the date on which :the Assessment is due. (B) Assessments imposed against Government Property shall be due on the same date as all other Assessments and, if applicable, shall be subject to the same discounts for early payment. (C) An Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The County shall notify the Owner of any Government Property that is delinquent in payment of its Assessment within 60 days from the date such Assessment was due. Such notice shall state that the County will initiate a mandamus or other appropriate judicial action to compel payment. 25 (D) All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent owners of Government Property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the County, including reasonable attorney fees, in collection of such delinquent Assessments and any other costs incurred by the County as a result of such delinquent Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. (E) As an alternative to the foregoing, an Assessment imposed against Government Property may be collected on the bill for any utility service provided to such Government Property. The Board may contract for such billing services with any utility not owned by the County. SECTION 3. APPLICABILITY. This Ordinance and the Board's authority to impose assessments pursuant hereto shall be applicable throughout the County. SECTION 4. ALTERNATIVE METHOD. (A) This Ordinance shall be deemed to provide an additional and alternative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to powers conferred by other laws, and shall not be regarded as in derogation of any powers now existing or which may hereafter come into existence. This Ordinance, being necessary for the welfare of the inhabitants of the County, shall be liberally construed to effect the purposes hereof. (B) Nothing herein shall preclude the Board from directing and authorizing, by resolution, the combination with each other of (1) any supplemental or additional notice deemed proper, necessary, or convenient by the County, (2) any notice required by this Ordinance, or (3) any notice required by law, including the Uniform Assessment Collection Act. 0 SECTION 5. SEVERABILITY. The provisions of this Ordinance are severable; and if any section, subsection, sentence, clause or provision is held invalid by any court of competent jurisdiction, the remaining provisions of this Ordinance shall not be affected thereby. SECTION 6. CONFLICTS. All ordinances or parts of ordinances in conflict herewith are hereby repealed to the extent of such conflict. SECTION 7. CODIFICATION. It is the intention of the Board, and it is hereby ordained that the provisions of this Ordinance shall become and be made a part of the Indian River County Code of Ordinances; that the sections of this Ordinance may be renumbered or relettered to accomplish such intentions; and that the word "Ordinance" shall be changed to "Section" or other appropriate word. SECTION 8. EFFECTIVE DATE. A certified copy of this Ordinance shall be filed in the Department of State by the Clerk of the Board within ten (10) days after enactment by the Board and shall take effect as provided by law. The ordinance was moved for adoption by Commissioner Susan Adams and the motion was seconded by Commissioner Joseph E. Flescher , and, upon being put to a vote, the vote was as follows: Chairman Joseph E. Flescher AYE Vice Chairman Deryl Loar AYF Commissioner Susan Adams AYE Commissioner Joe Earman AYE Commissioner Laura Moss AYE 27 The Chairman thereupon declared the ordinance duly passed and adopted this 1St day of July, 2025. (SEAL) BOARD OF COUNTY COMMISSIONERS'..- ..„ INDIAN RIVER COUNTY, FLORIDA '�F„•,e �F oseph E. Flescher, Chairmana C approved: July 1, 2025 ATTEST: Ryan L. Butler Clerk of the Circuit Court and Comptroller By: � n Clerk Approved as to form and legal sufficiency: By: nil-K,U Jnifer uler unty Attorney .., This Ordinance was filed with the Department of State 3, � vis